Wednesday, December 8, 2021

会计准则解析之固定资产 - 1:固定资产的确认 & 初始计量



















1. MFRS 116 适用于财产、厂房和设备的会计,但 除了以下 [第3段]:

a) 在 MFRS 5 中被归类为持有用于销售的资产;

b) MFRS 141 中与农业活动相关的生物资产;

c) MFRS 6 中确认的勘探和评估资产;

d) 矿权和矿产储备,如石油、天然气和类似的非再生资源。

2. 然而,MFRS 116 适用于用于开发或维护 1 (b) – (d) 中所述的不动产、厂房和设备的资产

3. 在实践中,固定资产 [PPE] 包括:土地和建筑物、厂房、设备和机器、机动车辆、船舶、改进和翻新、在建工程、家具和配件等。

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1. MFRS 116 applies to the accounting for property, plant and equipment, except [Para 3]:

a) assets classified as held for sale in MFRS 5;

b) biological assets related to agricultural activity under MFRS 141;

c) exploration and evaluation assets recognised in MFRS 6;

d) mineral rights and mineral reserves such as oil, natural gas and similar non-regenerative resources.

2. However, MFRS 116 applies to property, plant and equipment used to develop or maintain the assets described in 1 (b)–(d).

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